You are meeting with new clients, Fred and Wilma Flintstone, to prepare the tax return for the year 2020. The following information is what you are provided with:

Fred is in Sales:

Wages	$182,215.80
F/W	$35,738
Social Security Wages	$137,700
Social Security tax w/h	$8,537.40
Medicare Wages	$212,097.46
Medicare tax	$3,184.29
State Wages	$185,215.80
NY tax w/h	$13,999.67
Fred's contributions to his 401k Plan. He was born on 8/5/1964.	$26,000

Wilma is a teacher:

Wages	$113,022.92
F/W	$13,509.82
Social Security wages	$132,522.92
Social Security tax W/H	$8,216.46
Medicare wages	$132,522.92
Medicare taxes W/H	$1,921.54
NY State wages	$113,022.92
NY State taxes W/H	$6,333.58
Wilma's contribution to the 403b plan. She was born 12/8/1971.	$19,500
Wilma is also a coach for Volleyball on the side. Her earnings as a non-employee were:	$3,400
Expenses	$2,751

Fred and Wilma have two children, Eli and Peyton. They are twins born 9/1/2006. They live in Bedrock, NY in a one-family house:

Mortgage Balance	$236,000
During the year the interest paid was	$7,589.13
real estate taxes	$17,316.12
The interest earned during the year was	$26
They are very charitable and their contribution to church and other charities was	$4,068
In addition, they gave clothing, household goods, toys, and furniture to a local charity worth	$10,000
with a thrift value of	$1,185

Answer the following questions:

1. What is their Total Income?
2. What is their Adjusted Gross Income?